The Connors Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Connors Company has heard about a method of measuring cost functions called the high - low method and has decided to use it in this situation. Cost Hours $24,360 5,800 $26,200 6,100 $34,700 7,500 $42,360 $38,600 13,000 9,750 What is the estimated total cost at an operating level of 8,400 hours? A. $30,860 B. $27,371 C. $21,000 D. $35,280 ...